McGLYNN is facing the same problems that have beset Rangers and Ally McCoist this year as Hearts face financial meltdown but he was putting a brave face on the matter yesterday.

THEY call it gallows humour but John McGlynn’s attempt at a joke yesterday should not be construed as gallus humour.

He knows the situation Hearts find themselves in is no laughing matter.

But when asked if he’d be calling Ally McCoist for advice in the wake of Rangers’ own financial meltdown, McGlynn shook his head and smiled: “No, but I’ll maybe phone the Samaritans. Ally’s got enough hassle without me adding to it.”

Given the crisis engulfing Hearts, there is every chance the Samaritans would hang up on the Tynecastle manager.

But yesterday, as he watched his team paired with Inverness in a League Cup semi final they might not be around to play, McGlynn insisted everyone associated with the club would fight tooth and nail to ensure its survival.

Well, apart from one man, maybe.

McGlynn could not and would not comment on Vladimir Romanov, who is refusing to pour in more funding, leaving the club to hand out the begging bowl to find £450,000 and stave off a winding-up order that would see Tynecastle gates padlocked.

But McGlynn believes Hearts will have cash to fund the mid-to-long term operation – if they can ride this storm then benefit from future gate receipts and transfer fees.

McGlynn only learned the severity of the situation yesterday, not long before Hearts admitted they could be two matches away from closure if help is not found in the next seven days.

He said: “You’re taken aback when you read that you may be only two games away from that situation. I didn’t know the severity of it although I knew the club was in bother.

“I did try to put out a message to the fans at my press conferences to try and back the football club and try to get to the games. Some people may not have liked me saying these things but that is what has happened.

“I can’t go into it any more than the statement that the board have made.

“Everyone got a group email to make us aware of what was going on. I was surprised. It’s a critical situation. When you’re told it could be the club’s last game then that’s very critical.

“Everyone was taken aback. You would be if you read that you’re maybe two games away from going bust.

“I didn’t know the full severity of it.

“I knew the club was in bother but I can only be as confident as I can about the future.

“I don’t know if that money is going to come in within HMRC’s timescale. I’ll be keeping my fingers crossed but I must stay positive.”

While everyone at Hearts was stressing their situation is completely different from Rangers’ predicament, their manager couldn’t help but draw comparisons.

McGlynn pointed out that at least the Ibrox club is still playing football.

Right now, there is no guarantee that Hearts will be so lucky.

He said: “We need to remain positive and I look at Rangers. I’m not saying we should go into the Third Division but they are still there and still playing.

“I’m not suggesting we are a Rangers or going to become a Rangers but there is a lot of optimism and the club have stated that there’s still a lot of money to come in. There are transfer fees to come and we have big games coming up.

“I have to remain upbeat. If the manager doesn’t remain positive then we’re in trouble. We’ve got games to play against Inverness and St Mirren.”

McGlynn knows it is a huge ask for fans to fork out large sums in the run-up to Christmas.

“If I had a way of raising that type of money I’d do it but that’s not my forte,” he said. “I’ve got to rely on the board doing their upmost. They’ve issued an emergency call and we hope fans respond.

“ The players and I have bought shares and if there’s anything more we can do we will do it.

“I’m going to stay as focused as I can but it’s a worrying time. But we have to remain professional. We’ve all been paid, there’s nobody short of money, and hopefully the football club can rise above this situation.

“I hope when the fans see this, they see it isn’t a bluff, that this is reality, they will rally round. There’s a lot of hardship right now but if everyone clubs together we can save this football club.

“It’s a big ask and we can’t control the timing but it’s our hour of need. If people do have the money and they have Hearts in them please donate.

“I know someone at another SPL club who has bought two tickets to the St Mirren game and they’re not even coming. And people rallied round to save Stirling Albion a while back. Maybe those people will buy tickets to help Hearts survive.”

One thing McGlynn does know for sure is he has no regrets about leaving Raith Rovers to take the Tynecastle hotseat.

He said simply: “I’ve no regrets. If I die tomorrow I’ll die having been manager of Hearts and not many people can say that.”

But it’s the prospect of his beloved Hearts dying that’s worrying McGlynn sick right now.